with a as (
    select '部门' as type,dept as "部门",count(1) as num from "考勤表"
    where "考勤时间"<100
    group by dept
    union all
    select '公司' as type,'公司' as "部门",count(1) as num from "考勤表"
    where "考勤时间"<100
),
b as (
    select '部门' as type,dept as "部门",count(1) as num from "员工表"
    group by dept
    union all
    union all
    select '公司' as type,'公司' as "部门",count(1) as num from "员工表"

)
select a.type,a."部门",a.num/b.num as rate from a
left join b on a.type=b.type and a.部门=b.部门